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Accounting For Gift Cards: A Demonstration Of The Need For A New Accounting Standard, Ben Wilson Van Landuyt

Honors Theses

This thesis concerns the current accounting environment and methodology related to gift cards, and proposes a new accounting standard. The lack of authoritative guidance for companies that issue gift cards has led to disparities in gift card financial treatment and disclosure. Of particular concern is the treatment of revenue resulting from unredeemed gift cards. Companies generally adhere to one of two basic methods of calculating said revenue. The first method calculates revenue from unredeemed gift cards annual percent reduction of the gift card liability. An alternative method recognizes from unredeemed gift cards with the passage of time. Thesis research included …

Right To Bear Arms, Robert J. Cottrol

GW Law Faculty Publications & Other Works

This article examines the development of the Second Amendment debate starting from English law, throughout America's history, and concluding with the Supreme Court's decision in Heller. Robert Cottrol contextualizes the development of the two main interpretations that have emerged, the individual rights view and the collective-rights view. Cottrol also presents the interpretation of the Second Amendment as concerning Black populations in the United States and then incoming immigrant populations in the early 1900s. This article then explores the legal and judicial responses to the Second Amendment debate, noting the relative silence of the Supreme Court, except for certain cases. Cottrol …

Access To Courts And Preemption Of State Remedies In Collective Action Perspective, Robert L. Glicksman, Ricard Levy

GW Law Faculty Publications & Other Works

Preemption of common law remedies for individual injuries such as harm to health raises fundamental questions about the proper allocation of authority between the federal and state governments and about the role of courts in interpreting statutes and providing remedies for those who suffer injuries. Developing a workable framework for analyzing what we call “remedial preemption” issues can help to ensure an appropriate accommodation of the federal and state interests at stake and promote consistent application of preemption doctrine to state judicial remedies. This article applies a “collective action” framework for preemption analysis to the issue of remedial preemption. Our …

The International Legality Of U.S. Military Cross-Border Operations From Afghanistan Into Pakistan, Sean D. Murphy

GW Law Faculty Publications & Other Works

To date, U.S. cross-border operations from Afghanistan into Pakistan have taken three forms: the use of Predator drones to target Al Qaeda fighters (although such drones may be launched solely from within Pakistan); the "hot pursuit" of militants who engaged in raids from Pakistan against U.S. and allied forces in Afghanistan, as well as the Afghan government; and the deployment of special operations forces into Pakistan as a means of striking at Al Qaeda. These types of cross-border operations clearly implicate the jus ad bellum, in that they entail one state projecting highly coercive military force into another state. Arguably …

Book Review Of Jeremy Scahill, Blackwater: The Rise Of The Most Powerful Mercenary Army (2007/2008) And From Mercenaries To Market: The Rise And Regulation Of Private Military Companies (Simon Chesterman & Chia Lehnardt, Eds., 2008), Gregory E. Maggs

GW Law Faculty Publications & Other Works

This is a review of two books: Jeremy Scahill, Blackwater: the Rise of the Most Powerful Mercenary Army (2007/2008) and From Mercenaries to Market: the Rise and Regulation of Private Military Companies (Simon Chesterman & Chia Lehnardt, eds., 2008). Each book concerns the increasing use of contractors in military operations.

Which Original Meaning Of The Constitution Matters To Justice Thomas?, Gregory E. Maggs

GW Law Faculty Publications & Other Works

This essay was published as part of a symposium hosted by the New York University Journal of Law and Liberty in March 2009. The journal citation is: Gregory E. Maggs, Which Original Meaning Matters to Justice Thomas?, 4 N.Y.U. J. L. & Liberty 494 (2009).

The essay addresses a basic question about Justice Clarence Thomas’s originalist jurisprudence. When Justice Thomas looks for the original meaning of the Constitution, does he seek (a) the meaning intended by the Framers at the Constitutional Convention in Philadelphia (“original intent”), (b) the meaning as understood by the delegates to the thirteen state ratifying conventions …

Finding Aid (Búsqueda De Ayuda), Conferencia Latinoamericana De Provincias Vicentinas

CLAPVI (Boletín de la Conferencia Latinoamericana de Provincias Vicentinas)

No abstract provided.

The Color Of Our Future: The Pitfalls And Possibilities Of The Race Card In American Culture, Christopher A. Bracey

GW Law Faculty Publications & Other Works

We live in a country haunted by a past of slavery, segregation, racism, and violence. Though many systemic corrections have been attempted, a large percentage of African-Americans continue to fall behind their White counterparts in nearly every index of socio-economic well-being. The debate rages on as to why this situation exists and persists, and people on both sides of the color divide have become increasingly sensitive to perceptions and accusations of racial injustice. In his book, The Race Card: How Bluffing About Bias Makes Race Relations Worse, Richard Thompson Ford explores the phenomenon called “the race card,” wherein individuals play …

Evaluating Multicore Algorithms On The Unified Memory Model, John E. Savage, Mohammad Zubair

Computer Science Faculty Publications

One of the challenges to achieving good performance on multicore architectures is the effective utilization of the underlying memory hierarchy. While this is an issue for single-core architectures, it is a critical problem for multicore chips. In this paper, we formulate the unified multicore model (UMM) to help understand the fundamental limits on cache performance on these architectures. The UMM seamlessly handles different types of multiple-core processors with varying degrees of cache sharing at different levels. We demonstrate that our model can be used to study a variety of multicore architectures on a variety of applications. In particular, we use …

What Does Islamic Finance Want To Be When It Grows Up?, Karen Ahmed

College of Business Faculty and Staff Works

No abstract provided.

"Islamic Banking And Finance: Moral Beliefs And Business Practices At Work", Karen Ahmed

College of Business Faculty and Staff Works

The religion of Islam has existed for 1400 years but Islamic economic theory and its financial institutions emerged as an industry only in the 1970s. Islamic financial institutions (IFIs) are designed to help Muslims conduct business internationally while simultaneously upholding traditional Islamic values related to trade finance and currency movement. The basis for their existence is the Islamic moral prohibition on charging interest—interest is a central component of capitalist banking—yet IFIs conduct billions of dollars of business annually in the world economy and the de facto Islamic banking transaction is—in most cases—virtually identical to a capitalist banking transaction. Business practices …

On Uncertainty, Ambiguity, And Contractual Conditions, Eric L. Talley

Faculty Scholarship

This article uses the recent Delaware Chancery Court case of Hexion v. Huntsman as a template for motivating thoughts about how contract law should interpret contractual conditions in general – and "material adverse event" provisions in particular – within environments of extreme ambiguity (as opposed to risk). Although ambiguity and aversion there to bear some facial similarities to risk and risk aversion, an optimal contractual allocation of uncertainty does not always track the optimal allocation of risk. After establishing these intuitions as a conceptual proposition, I endeavor to test them empirically, using a unique data set of 528 actual material …

The Middle Sort Of People In Provincial England, 1600-1750, Fiona Williamson

Research Collection College of Integrative Studies

French’s study of the middling sorts in England seeks to explore the origins and role ofthe ‘middling sorts’ in the social and economic culture of the early modern period. Hisresearch focuses on parochial and extra-parochial perceptions of middling socialidentity based on a series of case studies across a broad area, including Dorset, Essex,Suffolk and Lancashire. The purpose of such a wide geographical spread is to explorethe development of the middling sorts in regions of diverse agriculture, economy andindustry as a basis for a comparative survey.

Comparison Of Trunk Muscle Forces And Spinal Loads Estimated By Two Biomechanical Models, N. Arjmand, D. Gagnon, André Plamondon, A. Shirazi-Adl, Christian Larivière

Études primaires

No abstract provided.

Effect Of Pelvic Stabilization And Hip Position On Trunk Extensor Activity During Back Extension Exercises On A Roman Chair, Rubens A. Da Silva, Christian Larivière, A. Bertrand Arsenault, Sylvie Nadeau, André Plamondon

Études primaires

OBJECTIVE: To assess the effect of pelvic stabilization and hip position on the electromyographic activity of trunk extensors during Roman chair exercise. A secondary objective was to compare genders. DESIGN: Repeated measures.

SUBJECTS: Eleven men and 11 women volunteers.

METHODS: Five trunk flexion-extension cycles for 3 Roman chair conditions: (i) pelvis unrestrained; (ii) pelvis restrained; and (iii) hip at 40 degrees flexion. Electromyographic signals were recorded on the back muscles, as well as on the gluteus maximus and biceps femoris. The percentage of electromyographic amplitude relative to the maximal activity was used to assess the level of muscular activation of …

Pelvic Stabilization And Semisitting Position Increase The Specificity Of Back Exercises, Rubens A. Da Silva, Christian Larivière, A. Bertrand Arsenault, Sylvie Nadeau, André Plamondon

Études primaires

No abstract provided.

Trunk Response Analysis Under Sudden Forward Perturbations Using A Kinematics-Driven Model, B. Bazrgari, A. Shirazi-Adl, Christian Larivière

Études primaires

No abstract provided.

Offering Proper Feedback To Control For Out-Of-Plane Lumbar Moments Influences The Activity Of Trunk Muscles During Unidirectional Isometric Trunk Exertions, Christian Larivière, Denis Gagnon, Karine Genest

Études primaires

No abstract provided.

A Submaximal Test To Assess Back Muscle Capacity: Evaluation Of Construct Validity, Christian Larivière, Denis Gravel, Phillip Gardiner, A. Bertrand Arsenault, Denis Gagnon, Patrick Loisel

Études primaires

No abstract provided.

Is The Growth Of Temperate Forest Trees Enhanced Along An Ambient Nitrogen Deposition Gradient?, James E. Bedison, Brenden E. Mcneil

Faculty & Staff Scholarship

The extent to which atmospheric N deposition is enhancing primary production and CO2sequestration along the ambient N deposition gradients found within many regional temperate forest ecosystems remains unknown. We used tree diameter measurements from 1984 and 2004, allometric equations, and estimates of wet N deposition from 32 permanent plots located along an ambient N deposition gradient in the Adirondack Park, New York, USA, to determine the effects of N deposition on the basal area and woody biomass increments (BAI and WBI, respectively) of individual stems from all the major tree species. Nitrogen deposition had either a neutral or positive effect …

A General Synthesis Of C8-Arylpurine Phosphoramidites, Vorasit Vongsutilers, Jonathan R. Daft, Kevin H. Shaughnessy, Peter M. Gannett

Faculty & Staff Scholarship

No abstract provided.

Analytic Signals With Nonnegative Instantaneous Frequency, D. V. Vliet

Faculty & Staff Scholarship

No abstract provided.

On Multi-View Learning With Additive Models, Mark Culp, George Michailidis, Kjell Johnson

Faculty & Staff Scholarship

No abstract provided.

Scaling Of Sweet–Parker Reconnection With Secondary Islands, P. A. Cassak, M. A. Shay, J. F. Drake

Faculty & Staff Scholarship

No abstract provided.

Spontaneous Order, Symbolic Interaction And The Somewhat-Less-Hidden Hand, Roger A. Lohmann

Faculty & Staff Scholarship

No abstract provided.

Time-Use Patterns And Women Entrepreneurs, Tami Gurley-Calvez, Amelia Biehl, Katherine Harper

Faculty & Staff Scholarship

No abstract provided.

Estimating Economic Risk Using Monte Carlo Enterprise Budgets, Edward Barrow Rayburn

Faculty & Staff Scholarship

Discusses how to construct and use a monte carlo budget to evaluate economic risk.

The Influence Of Socioeconomic And Environmental Determinants On Health And Obesity: A West Virginia Case Study, Anura Amarasinghe, Gerard D'Souza, Cheryl Brown, Hyungna Oh, Tatiana Borisova

Faculty & Staff Scholarship

A recursive system of ordered self assessed health together with BRFSS data were used to investigate health and obesity in the Appalachian state of West Virginia. Implications of unobserved heterogeneity and endogeneity of lifestyle outcomes on health were investigated. Obesity was found to be an endogenous lifestyle outcome associated with impaired health status. Risk of obesity is found to increase at a decreasing rate with per capita income and age. Intervention measures which stimulate human capital development, diet-disease knowledge and careful land use planning may improve health and obesity outcomes in Appalachia in particular and rural America in general.

Controversies About Behavioral History: The Identification Of History Effects And Their Duration, Carlos E. Costa, Sergio D. Cirino, Carlos R. Xavier-Cancado

Faculty & Staff Scholarship

Although behavior analysts agree that current behavior is affected by history, researches on behavior history have raised several controversial questions. The present article addresses two of these questions: (a) the classification of history effects as "latent", and (b) the possibility that history effects are permanent. It is argued that the product of history is a changed organism, not a stored history. It is suggested that history effects are transitory, short-lived or long-lasting, regarding the specific variables of the procedure. The present article also suggests implications of these analyses for future research on this area.

Spatial And Temporal Dynamics Of Stream Chemistry In A Forested Watershed, K B. Piatek, S F. Christopher, M J. Mitchell

Faculty & Staff Scholarship

Spatial dynamics of solute chemistry and natural abundance isotopes of nitrate (15N and 18O) were examined in seven locations and at the watershed outlet in 2001 and 2002 in a forest watershed in the Adirondack Mountains of New York State, USA. Temporal dynamics were examined during five discharge periods: winter, snowmelt, spring, summer, and fall, based on discharge levels at the watershed outlet. Solute concentrations were variable across space and time with significant (p≤0.05) interaction effects. Year*period was significant for pH, NH4+, NO3-, total N, DOC, and total Al suggesting that inter-annual variability in discharge levels was more …